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This dissertation explores how financial reporting enforcement differs in Europe and how these differences influence the materiality assessment and disclosure decisions made by the preparers of the financial statement. Furthermore, it analyses how financial reporting enforcement influences the...
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Experteninterviews, seit langem sind sie in der Forschungspraxis etabliert, doch erst in jüngster Zeit werden sie intensiver methodisch diskutiert. In diesem Buch werden die theoretischen Grundlagen, die methodische Praxis und konkrete Anwendungsfelder von sozialwissenschaftlichen...
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A case-based approach to comparative company law / David Cabrelli and Mathias Siems -- General case on directors duties / Theis Klauberg -- Duties of nominee directors / Martin Gelter, Memika Gha and D Gordon Smith -- Obligations of directors in takeovers / Pablo Iglesias-Rodríguez --...
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This book pulls together robust practices in Partial Least Squares Structural Equation Modeling (PLS-SEM) from other … and Finance is a conservative discipline. As such, this book will raise awareness of the potential of PLS-SEM for … application in various contexts. PLS-SEM is a non-parametric approach designed to maximize explained variance in latent constructs …
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